How to Record DCAA Subpoena Response Costs
Records the labor and administrative costs of complying with a DCAA or OIG subpoena during a routine audit.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Audit Support Labor (Allowable) | Expense | 8,200.00 | - |
| Accrued Payroll | Liability | - | 8,200.00 |
💡 Accountant's Note
Administrative costs to provide records requested by DCAA are generally allowable, provided the audit is not related to a criminal investigation where the contractor is at fault.
Practitioner & Systems Framework
💻 ERP Architecture
Use a secondary overhead pool or a specific charge code for DCAA data calls.
⚠️ Audit Flags
Charging legal defense rates to audit support codes.
📄 Required Documentation
Copy of the subpoena, labor timecards, and data transmittal logs.
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